The Principal Act is amended by inserting the following section after section 126A:

"126AA.

(1) In this section -

'appropriate tax' has the meaning assigned to it by section 256 of the Taxes Consolidation Act 1997;

'assessable amount', in relation to a relevant person, means the relevant retention tax in relation to the person;

'relevant business' means the business of a relevant person of taking and holding relevant deposits (within the meaning of section 256 of the Taxes Consolidation Act 1997) in respect of which the person was obliged to pay any amount under section 258 or 259 of the Taxes Consolidation Act 1997;

'due date' means -

(a) in respect of the year 2014, 20 October 2014,

(b) in respect of the year 2015, 20 October 2015, and

(c) in respect of the year 2016, 20 October 2016;

'relevant person' means -

(a) a person who, in the year 2011, was a holder of a licence granted under section 9 of the Central Bank Act 1971 or held a licence or other similar authorisation under the law of any other Member State of the European Communities which corresponds to a licence granted under that section, or